61.assessed level of material misstatement risk 重大错报风险的评估水平 |Y.?_lC
62.simall business 小规模企业 ;hq\
63.accounting system 会计系统 *0ro0Z|Iq
64.test of control 控制测试 eyxW 0}[
65.walk-through test 穿行测试 #O&8A
66.communication 沟通 +kD
R.E:
67.flow chart 流程图 VIbq:U
68.reperformance of internal control 重新执行 DHRlWQox
69.audit evidence 审计证据 C,eu9wOT
70.substantive procedures 实质性程序 yf,z$CR
71.assertions 认定 -nwypu
72.esistence 存在 Vjpy~iP4B
73.occurrence 发生 NHE18_v5
74.completeness 完整性 *n!J=yS
75.rights and obligations 权利和义务 "J1
4C9u
76.valuation and allocation 计价和分摊 '5tCz9}Y
77.cutoff 截止 \b>]8Un"
78.accuracy 准确性 fN2lLn9/u
79.classification 分类 TcoB,Kdce
80.inspection 检查 wuo,kM
81.supervision of counting 监盘 [D1Up
82.observation 观察 =EsavN
83.confirmation 函证 ugBCBr
84.computation 计算 l+b~KU7~l
85.analytical procedures 分析程序 G+m }MOQP7
86.vouch 核对 xYB{;K
87.trace 追查 &5R&k0i r
88.audit sampling 审计抽样 H,NF;QPPC
89.error 误差 t#yuOUg
90.expected error 预期误差 jb)ZLA;L_c
91.population 总体 !`r$"}g
92.sampling risk 抽样风险
(tO\)aS=
93.non- sampling risk 非抽样风险 phz&zlD
94.sampling unit 抽样单位 Ts
x>&W